Chapter XXI - Miscellaneous
Section 156
Section 156: Persons deemed to be public servants
Persons performing functions under the CGST Act are deemed public servants for the Indian Penal Code provision named in section 156.
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Need advice on Section 156?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).
Key takeaways
Functional scope
The deeming applies to persons discharging functions under the Act.
Referenced law
It uses section 21 of the Indian Penal Code for the public-servant meaning.
Functional scope
The deeming applies to persons discharging functions under the Act.
Referenced law
It uses section 21 of the Indian Penal Code for the public-servant meaning.
Practical checklist
Do
- Identify the person’s statutory function.
- Apply the deeming only in its stated legal context.
Frequently asked questions
Does section 156 itself define every duty of a GST officer?
No. It supplies a public-servant deeming for persons performing Act functions.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026